ALAMELU VEERAPPAN Vs. THE INCOME TAX OFFICER, NON

JUDGEMENT

(1.) Heard the learned counsel on either side.

(2.) The petitioner has filed this writ petition praying for the issuance of a Writ of Certiorarified Mandamus to quash the notice dated 30.3.2017 issued under section 148 of the Income Tax Act, 1961 (hereinafter called the Act) in the name of her deceased husband one Mr.S.Veerappan and to forbear the respondent from in any manner conducting any proceedings for reassessment as set out in the said notice dated 30.3.2017 or passing any consequential orders thereto under Section 147 of the Act for the assessment year 2010-11.

(3.) The petitioner is the wife of the said Mr. S. Veerappan, who died on 26.1.2010 and this fact is not disputed by the respondent. The petitioner claims to be a home maker and is living with the support of her two daughters along with mother in law. The petitioner received a notice dated 30.3.2017 addressed to her late husband - the said Mr.S.Veerappan. In the said notice, it was stated that certain income of the said Mr.S.Veerappan escaped assessment for the assessment year 2010-11 and that the respondent proposed to re-assess the income for the said assessment year. The petitioner sent a reply dated 04.4.2017 pointing out that her husband died on 26.1.2010 and enclosed a copy of the death certificate to establish the said fact.